Primer: Understanding the Tax Gap | Committee for a Responsible Federal Budget

Primer: Understanding the Tax Gap | Committee for a Responsible Federal Budget: One of the most fair and efficient ways for policymakers to raise revenue would be to close some portion of the “tax gap.” The tax gap is the difference between taxes paid and taxes owed by law. In this primer, we answer the following questions: How big is the tax gap? Why is there a tax gap? Which unpaid taxes contribute to the tax gap? Who contributes to the tax gap?